BETA

CSB FOUNDATION INC: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CSB FOUNDATION INC (EIN 27-1539720)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-14
IRS object ID
202423199349104972
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-14T13:13:26-08:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112632255PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Saul N Friedman & CompanyBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11333 60th StreetAddressLine1Txt
CityBrooklynCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11219ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN271539720EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CSB FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCSBFBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11645 51ST STAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11204ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonISAAC GROSSPersonNm
Person TitlePresidentPersonTitleTxt
Signature2024-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMordechai Lebovits CPAPreparerPersonNm
PTINP00890987PTIN
Phone7182321111PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,677,098FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,000,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$327InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$327InterestOnSavNetInvstIncmAmt
Other Income Rev And Expnss-$23,838OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm-$23,838OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$976,489TotalRevAndExpnssAmt
Total Net Invst Incm-$23,511TotalNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$0TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$1,244,713ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$1,244,713ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,244,713TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$1,244,713TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$268,224ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,812,100CashBOYAmt
Cash EOY$1,567,714CashEOYAmt
Cash EOYFMV$1,567,714CashEOYFMVAmt
Other Investments BOY$133,222OtherInvestmentsBOYAmt
Other Investments EOY$109,384OtherInvestmentsEOYAmt
Other Investments EOYFMV$109,384OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,945,322TotalAssetsBOYAmt
Total Assets EOY$1,677,098TotalAssetsEOYAmt
Total Assets EOYFMV$1,677,098TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,945,322NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,677,098NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,945,322TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,677,098TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,945,322TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,677,098TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,945,322TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$268,224ExcessRevenueOverExpensesAmt
Subtotal$1,677,098SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,677,098TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Due$0TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1ISAAC GROSSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3474065482PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11645 51ST STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11204ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
ISAAC GROSS
1645 51ST STBROOKLYNNY11204President0.00$0
BETTY GROSS
1645 51ST STBROOKLYNNY11204Treasurer0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,506,104AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$109,384FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,615,488TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,615,488AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$24,232CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,591,256NetVlNoncharitableAssetsAmt
Minimum Investment Return$79,563MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$79,563MinimumInvestmentReturnAmt
Distributable Before Adj$79,563DistributableBeforeAdjAmt
Distributable Before Ded$79,563DistributableBeforeDedAmt
Distributable As Adjusted$79,563DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,244,713ExpensesAndContributionsAmt
Qualifying Distributions$1,244,713QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$79,563DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$4,957ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr3$24,931ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$937,415ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$1,701,071ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$2,668,374TotalExcessDistributionCyovAmt
Qualifying Distributions$1,244,713QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$79,563AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,165,150RemainingDistriFromCorpusAmt
Total Corpus$3,833,524TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$4,957ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$3,828,567ExcessDistriCyovToNextYrAmt
Excess From Year3$24,931ExcessFromYear3Amt
Excess From Year2$937,415ExcessFromYear2Amt
Excess From Year1$1,701,071ExcessFromYear1Amt
Excess From Current Year$1,165,150ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerISAAC GROSSContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient Personsee attached scheduleRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11645 51 ST STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11204ZIPCd
FieldValueIRS element (for citing)
Grant Or Contribution PurposeVARIOUS SEE ATTACHEDGrantOrContributionPurposeTxt
Amt$1,244,713Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$1,244,713TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion16ExclusionCd
Exclusion$327ExclusionAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
Desc733 ROGERS AVENUE REALTYDesc
Exclusion16ExclusionCd
Exclusion-$23,838ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion-$23,511ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$23,511TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonISAAC GROSSContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11645 51ST STAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11204ZIPCd
FieldValueIRS element (for citing)
Total Contributions$1,000,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or Item730 ROGERS REALTY LLCCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$109,384BookValueAmt
EOYFMV$109,384EOYFMVAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
Desc733 ROGERS AVENUE REALTYDesc
Revenue And Expenses Per Books-$23,838RevenueAndExpensesPerBooksAmt
Net Investment Income-$23,838NetInvestmentIncomeAmt

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